IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Showing 751 - 775 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202505005 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 01/31/2025 |
| Number 202505004 | UILC 754.00-00 | Subject Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 01/31/2025 |
| Number 202505004 | UILC 754.02-00 | Subject Timeliness of Election | Release Date 01/31/2025 |
| Number 202505004 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/31/2025 |
| Number 202505004 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 01/31/2025 |
| Number 202505003 | UILC 7701.00-00 | Subject Definitions | Release Date 01/31/2025 |
| Number 202505003 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/31/2025 |
| Number 202505003 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/31/2025 |
| Number 202505002 | UILC 213.00-00 | Subject Medical, Dental, etc., Expenses | Release Date 01/31/2025 |
| Number 202505001 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 01/31/2025 |
| Number 202505001 | UILC 355.01-00 | Subject Spin-Off | Release Date 01/31/2025 |
| Number 202505001 | UILC 361.00-00 | Subject Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | Release Date 01/31/2025 |
| Number 202505001 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 01/31/2025 |
| Number 202505001 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 01/31/2025 |
| Number 202505000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 01/31/2025 |
| Number 202504021 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/24/2025 |
| Number 202504021 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 01/24/2025 |
| Number 202504020 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 01/24/2025 |
| Number 202504020 | UILC 501.32-01 | Subject Distribution of Assets to Private Individuals | Release Date 01/24/2025 |
| Number 202504020 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 01/24/2025 |
| Number 202504019 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 01/24/2025 |
| Number 202504019 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 01/24/2025 |
| Number 202504019 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 01/24/2025 |
| Number 202504019 | UILC 501.35-00 | Subject "Exclusively" Test | Release Date 01/24/2025 |
| Number 202504018 | UILC 6103.00-00 | Subject Confidentiality and Disclosure of Returns and Return Information | Release Date 01/24/2025 |
